2023 (12) TMI 469

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..... n Case No. 6457 of 2023 - -
GST
Maintainability of appeal - requirement of deposit - whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger? - HELD THAT:- It is noticed from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes .....

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..... ctronic Credit Ledger which would make the appeal maintainable and the Appellate Authority shall consider it on merits. Petition allowed.
HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioners : Mrs.Archana Sinha, Advocate For the Respondents : Mr.P.K. Shahi (AG) Mr. Vikash Kumar, SC-11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The .....

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..... 7 and 78 of the said judgment have been stayed on 04.12.2023 by the Hon'ble Supreme Court in Special Leave to Appeal (C) No. 25437 of 2023. 3. We also notice from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), which permitted filing of delayed appeals even beyond the period provided under Section 10 .....

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..... onsideration of the appeal on merits is the question raised before us, we are of the opinion that pending decision of the Hon'ble Supreme Court, the appeal should be considered on merits. 5. We hence, set aside the order in appeal dated 10.01.2023 and direct the same to be considered on merits. We make it clear that the Commissioner, Commercial Taxes, Patna shall issue necessary directions for co .....

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